The Influence of Accounting Software Proficiency and Learning Motivation on Learning Outcomes in the Computerized Accounting Course: Accounting Education Study Program, Faculty of Economics and Business

Pendidikan memiliki peran strategis dalam mengembangkan kompetensi abad ke-21, termasuk kemampuan literasi digital yang relevan dengan perkembangan teknologi. Dalam konteks pendidikan akuntansi, penguasaan software akuntansi dan motivasi belajar menjadi faktor penting yang diduga memengaruhi hasil belajar mahasiswa pada mata kuliah Komputer Akuntansi. Penelitian ini bertujuan menganalisis pengaruh penguasaan software akuntansi dan motivasi belajar terhadap hasil belajar mata kuliah Komputer Akuntansi. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research. Populasi penelitian berjumlah 463 mahasiswa Program Studi Pendidikan Akuntansi yang telah menempuh mata kuliah Komputer Akuntansi, dengan sampel sebanyak 215 mahasiswa yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penguasaan software akuntansi dan motivasi belajar berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap hasil belajar mata kuliah Komputer Akuntansi. Nilai koefisien determinasi (R²) sebesar 0,621 menunjukkan bahwa kedua variabel mampu menjelaskan 62,1% variasi hasil belajar mahasiswa. Dengan demikian, peningkatan 

Education plays a crucial role in developing human resources equipped with 21st-century competencies, particularly digital literacy skills required in the era of technological advancement. In accounting education, proficiency in accounting software and learning motivation are important factors that may contribute to students’ learning outcomes, especially in Accounting Computer courses. This study aims to analyze the effect of accounting software mastery and learning motivation on students’ learning outcomes in the Accounting Computer course. The study employed a quantitative approach with an explanatory research design. The population consisted of 463 Accounting Education students who had completed the Accounting Computer course, with a sample of 215 students selected using purposive random sampling. Data were collected through questionnaires and documentation and analyzed using multiple linear regression. The results indicate that accounting software mastery and learning motivation have a positive and significant effect on learning outcomes, both partially and simultaneously. The coefficient of determination (R²) of 0.621 indicates that both variables explain 62.1% of the variance in students’ learning outcomes. Therefore, improving accounting software mastery and learning motivation can contribute to enhancing students’ learning outcomes in the Accounting Computer course..